0001640334-18-000897.txt : 20180608 0001640334-18-000897.hdr.sgml : 20180608 20180507154826 ACCESSION NUMBER: 0001640334-18-000897 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180507 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Almost Never Films Inc. CENTRAL INDEX KEY: 0001422768 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-APPAREL & ACCESSORY STORES [5600] IRS NUMBER: 261665960 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8605 SANTA MONICA BLVD #98258 CITY: WEST HOLLYWOOD, STATE: CA ZIP: 90069-4109 BUSINESS PHONE: 213-296-3005 MAIL ADDRESS: STREET 1: 8605 SANTA MONICA BLVD #98258 CITY: WEST HOLLYWOOD, STATE: CA ZIP: 90069-4109 FORMER COMPANY: FORMER CONFORMED NAME: Smack Sportswear DATE OF NAME CHANGE: 20120413 FORMER COMPANY: FORMER CONFORMED NAME: Reshoot Production CO DATE OF NAME CHANGE: 20080104 CORRESP 1 filename1.htm hlwd_corresp.htm

 

ALMOST NEVER FILMS, INC.

8605 Santa Monica Blvd

#98258, West Hollywood, CA

90069-4109

 

May 7, 2018

 

Via Edgar

 

United State Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549

 

Attention:

Brigitte Lippmann

Ronald Alper

John Reynolds

 

 

Re:

Almost Never Films, Inc.

Registration Statement on Form S-1

Filed April 26, 2018

File No. 333-224471

 

 

Dear Mr. Reynolds:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Almost Never Films, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-224471), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Daylight Time on May 9, 2019, or as soon as practicable thereafter.

 

The Registrant hereby authorizes Matthew McMurdo, Esq. to orally modify or withdraw this request for acceleration.

 

The Registrant hereby acknowledges that:

 

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 
 
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(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

We request that we be notified of such effectiveness by a telephone call to Matthew McMurdo at (917) 318-2865. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Matthew McMurdo at matt@nannaronelaw.com.

 

 

 

Very Truly Yours,
 

 

  
 

/s/ Danny Chan

 

By:

 Danny Chan  
 

Its:

 Chief Executive Officer  

 

cc:    Matthew McMurdo, Esq.

 
 
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